Standard costs and actual costs incurred for the manufacture of 8,000 units of product were as follows:

Standard Costs Actual Costs

Direct materials:

8,000 lbs. @ $30.00 7,750 lbs. @ $30.20

Direct labor: 10,000 hours @ $36.00 10,250 hours @ $38.00

Factory overhead:

Rates per direct labor hour,

based on 100% capacity of

16,000 labor hours:

Variable cost $15.00 $189,400 total variable cost

Fixed cost $10.00 $100,000 total fixed cost

Determine the volume variance, controllable variance, and total factory overhead cost variance.